Section 14(2) in M.P. Motor Spirit Upkar Adhiniyam, 2018
(2)For the purpose of this section, where a sale takes place -(a)outside the State of Madhya Pradesh, or(b)in the course of import of the goods into the territory of India or the export of the goods out of such territory, or(c)in the course of inter-State trade or commerce, it shall be determined in accordance with the principles specified in sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (No. 74 of 1956).
